# Maximum Superannuation Contribution Base – FY2025‑26

**Quarterly cap: $62,270**

## Working / Basis

- The maximum superannuation contribution base (MSCB) is indexed annually in line with Average Weekly Ordinary Time Earnings (AWOTE), and published by the Australian Taxation Office (ATO) ahead of each financial year.
- For the 2025‑26 financial year, the ATO‑determined quarterly figure is **$62,270**.
- This means an employer is not required to pay the Superannuation Guarantee (SG) on the portion of an employee's quarterly ordinary time earnings that exceeds $62,270, regardless of the SG percentage rate applying in that year.

## Controlling Authority

The Superannuation Guarantee (SG) regime — including the maximum superannuation contribution base — is governed by the **Superannuation Guarantee (Administration) Act 1992 (Cth)**, administered by the **Australian Taxation Office (ATO)**.